GSTN has issued an Advisory/Update dated 08/02/2025 on Biometric-Based Aadhaar Authentication and Document Verification for Taxpayers (GST Registration Applicants in Maharashtra and Lakshadweep).
The recent developments regarding the application process for GST registration necessitate the attention of all applicants. The following crucial points are outlined in the said Advisory for adherence during the registration procedure:
1. In accordance with the amendment of Rule 8 of the CGST Rules, 2017, applicants may now be verified on the common portal via data analysis and risk parameters, utilizing Biometric-based Aadhaar Authentication alongside photographic documentation of the applicant and verification of the original documents submitted.
2. This enhanced functionality has been successfully developed by GSTN and has officially commenced on February 8, 2025, specifically targeting applicants in Maharashtra and Lakshadweep.
3. The new system facilitates document verification and the booking of appointments. Upon submission of the GST REG-01 application, applicants will receive one of two links via email:
(a) A link for OTP-based Aadhaar Authentication.
(b) A link for scheduling an appointment at a GST Suvidha Kendra (GSK), paired with pertinent details about the GSK and corresponding jurisdiction for the necessity of Biometric-based Aadhaar Authentication and document verification.
4. Should the applicant receive the OTP-based Aadhaar Authentication link (referenced in point 3(a)), they may proceed with the application as per the established operating procedure.
5. Conversely, if the appointment booking link (as per point 3(b)) is received, the applicant is mandated to schedule an appointment to visit the designated GSK utilizing the link provided in the email.
6. The capability to book an appointment at a designated GSK has been made available forthwith for applicants located in Maharashtra and Lakshadweep.
7. Upon successful appointment booking, applicants will receive a confirmation email, which will detail the necessary schedule for their visit to the appointed GSK.
8. During the visit to the GSK, applicants must present the following documents and details:
(a) A physical or digital copy of the appointment confirmation email.
(b) Jurisdiction details as outlined in the intimation email.
(c) Original copies of Aadhaar Card and PAN Card.
(d) The original documentation that was submitted with the application, as communicated in the intimation email.
9. The biometric authentication and document verification process is to be executed at the GSK, for all individuals requisite as per the GST application Form REG-01.
10. Applicants are to ensure that they select an appointment within the maximum permissible timeframe as indicated in their intimation email. Acknowledgment Reference Numbers (ARNs) will be generated following the successful completion of the Biometric-based Aadhaar Authentication and document verification process.
11. The operational days and hours of the GSKs will align with the governance guidelines established by the respective administration of the state or Union Territory.
GSTN Advisory dated 08/02/2025: Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep